《完全成本法与变动成本法在企业中的应用》.docVIP

PAGE I 完全成本法与变动成本法在企业中的应用 摘 要 现代企业的管理中心在经营，而经营的中心在决策，这样以预测、决策为主要内容，以提高企业经济效益为目的的管理会计在企业中占有越来越重要的地位。而变动成本是管理会计在预测决策的一个重要前提，因此在企业中推动使用变动成本法有重要的意义。随着我国改革的不断深化，社会主义市场经济的不断发展，国民经济的快速增长，管理会计占越来越重要的地位，因此有效的应用完全成本法与变动成本法对企业的经营会有重要的作用。 通过简单的分析比较,引申出变动成本法与完全成本法的优缺点及应用范围,进而讨论可否两者结合运用,以满足企业的需要,给决策者以更可靠真实的信息,从而满足企业的发展需要。得出企业只有将变动成本法与完全成本法有效的结合起来，才能够满足企业内部核算和会计外部合算的需求，从而促使企业各项会计核算工作顺利、高效开展。 关键词： 变动成本法； 完全成本法； 期间费用； 固定成本； 结合应用 Abstract The modern enterprises management center in the business, and the economic center in decision-making, so as to forecast, decision as main content, to improve the economic efficiency of enterprises to management accounting purposes is becoming more and more important in the enterprise. The variable cost is an important premise of management accounting in the prediction and decision-making, thus promote the important use of variable cost method in the enterprise. With the continuous deepening of Chinas reform, the development of socialist market economy, the rapid growth of the national economy. Management accounting is becoming more and more important, so business effective application of full cost and variable cost method to the enterprise will have an important role. Through a simple?analysis and comparison,?the?advantages and disadvantagesand the scope of application of?variable cost method and full cost method,?and then?discuss whether?combined?use,?to meet the needs of the business,?to thedecision makers to?more?reliable?information,?so as to?meet the needs of?the development of enterprises.?The enterprise only will change cost method and full cost method are effectively combined, can meet the demand of accounting and accounting external economic enterprises, so as to promote the accounting work smooth, efficient development. Keywords: variable costing absorption costing period charge ?constant cost Combined with the application PAGE PAGE 2 PAGE PAGE 17 目 录 TOC \o 1-3 \h \z \u 1 绪 论 1 1.1论文研究背景与意义 1 1.1.1研究背景 1